2004 (3) TMI 361 - ITAT JODHPUR - Income Tax

Extract:
.......AO passed the order after considering all the relevant material on record and after making proper enquiry and came to the firm conclusion that the compensation received by the assessee for leaving his tenancy rights was not taxable. We, therefore, set aside the order passed by the CIT and restore that of AO. 8. In the result, the appeal is allowed.